Thai Property Tax Guide for German Buyers: Steuer auf
Vollständiger Steuerratgeber für deutsche Käufer in Thailand: Freistellungsmethode, Einkommensteuer auf Mieteinnahmen, Spekulationssteuer und das DBA.
Thai Property Tax Guide for German Buyers: Steuer auf Phuket Immobilien
Quick answer: German buyers pay 15% Thai withholding on rent; Germany generally exempts that income via Freistellungsmethode but Progressionsvorbehalt can raise tax on German earnings. Selling within 10 years triggers Spekulationssteuer up to **45% in Germany, Thailand has no private capital gains tax on individuals.
Insider tip: MORE Group underwriting on comparable Phuket stock in 2024 to 2025 tracked 72 to 78% blended occupancy on managed units, with net yield at 5.2 to 6.8% after operator fees and CAM. Treat brochure gross yield as a ceiling, not a baseline.
German buyers purchasing property in Thailand operate under one of the most clearly structured bilateral frameworks: the Germany-Thailand Double Taxation Agreement (Doppelbesteuerungsabkommen, DBA) provides meaningful protection against paying full tax in both countries. Thailand withholds 15% on rental income for non-residents and charges a transfer fee of 2% of the appraised value at purchase. Thailand does not tax individual capital gains. In Germany, the Freistellungsmethode (exemption method) may allow Thai rental income to be excluded from German Einkommensteuer, though the Progressionsvorbehalt still applies, meaning Thai income affects the rate at which your German income is taxed. The key risk for German buyers is the Spekulationssteuer: if you sell within 10 years of purchase, any capital gain is fully taxable in Germany at your marginal income tax rate (up to 45%).
What Should You Know About Thai Taxes at Purchase: What German Buyers Pay?
Thai Taxes at Purchase: What German Buyers Pay on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Steuer / Gebühr | Satz | Wer zahlt |
|---|---|---|
| Transfergebühr (Transfer Fee) | 2% des amtlichen Schätzwerts | Verhandelbar (oft geteilt) |
| Spezifische Geschäftssteuer (SBT) | 3,3% des Verkaufspreises | Verkäufer (under 5 Jahre Besitz) |
| Stempelsteuer | 0,5% (falls keine SBT) | Verkäufer |
| Quellensteuer auf Mieteinnahmen | 15% Pauschalsteuer | Nicht-ansässige Vermieter |
| Jährliche Grundsteuer | 0,02-0,1% des Schätzwerts | Eigentümer (Wohnimmobilien) |
| Kapitalgewinnsteuer | Keine (Privatpersonen) | , |
Wichtig für deutsche Käufer: Die jährliche Grundsteuer in Thailand ist außerordentlich niedrig. Bei einer Immobilie im Wert von ฿10.000.000 (ca. €270.000) beträgt die jährliche Grundsteuer zwischen ฿2.000 und ฿10.000, umgerechnet €54 bis €270 pro Jahr.
What Should You Know About Das Doppelbesteuerungsabkommen Deutschland-Thailand?
Das Doppelbesteuerungsabkommen Deutschland-Thailand on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Kernartikel für Immobilienkäufer:**
- Artikel 6 (Einkünfte aus unbeweglichem Vermögen): Thailand als Belegenheitsstaat hat das primäre Besteuerungsrecht für Mieteinnahmen aus dort gelegenen Immobilien
- Artikel 13 (Veräußerungsgewinne): Gewinne aus der Veräußerung von Immobilien dürfen im Belegenheitsstaat (Thailand) besteuert werden, da Thailand keine private Kapitalgewinnsteuer hat, entsteht dort keine Steuerlast
- Artikel 23 (Vermeidung der Doppelbesteuerung): Deutschland wendet die Freistellungsmethode mit Progressionsvorbehalt an
What Should You Know About Freistellungsmethode: Mieteinnahmen aus Thailand in Deutschland?
Freistellungsmethode: Mieteinnahmen aus Thailand in Deutschland on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
- Sie zahlen in Thailand 15% Quellensteuer auf Ihre Mieteinnahmen
- Diese Einnahmen werden nicht noch einmal in Deutschland mit Einkommensteuer belegt
- ABER: Die Thai-Mieteinnahmen werden für den Progressionsvorbehalt berücksichtigt
Was ist der Progressionsvorbehalt?
Der Progressionsvorbehalt (§32b EStG) bedeutet, dass Ihre steuerfreien ausländischen Einkünfte dennoch den Steuersatz erhöhen, der auf Ihre deutschen Einkünfte angewendet wird.
Beispiel:
- Deutsches Einkommen: €60.000 → Steuersatz ohne Progressionsvorbehalt: ca. 26%
- Thai-Mieteinnahmen: €10.000 → Gesamteinkommen für Satzberechnung: €70.000 → Steuersatz: ca. 28%
- Die €60.000 deutschen Einkünfte werden mit 28% statt 26% besteuert
- Die €10.000 Thai-Mieteinnahmen bleiben steuerfrei
Das Ergebnis: Thai-Mieteinnahmen sind in Deutschland steuerfrei, erhöhen aber leicht die Steuerbelastung auf Ihre deutschen Einkünfte.
Achtung: Es gibt Auffassungen, nach denen die Anrechnungsmethode (Credit Method) statt der Freistellungsmethode angewendet werden sollte, dies ist ein aktiv diskutierter Bereich im deutschen Steuerrecht. Lassen Sie sich von einem deutschen Steuerberater mit internationalem Fokus beraten.
What Should You Know About Spekulationssteuer: Das wichtigste Risiko für deutsche Investoren?
Spekulationssteuer: Das wichtigste Risiko für deutsche Investoren on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
Regelung:
- Verkauf einer Immobilie innerhalb von 10 Jahren nach Kauf: Gewinn ist in Deutschland steuerpflichtig
- Steuersatz: Ihr persönlicher Einkommensteuersatz (14-45%)
- Freigrenze: €600 pro Jahr (danach volle Steuerpflicht)
- Verkauf nach 10 Jahren: Keine Spekulationssteuer
| Haltedauer | Spekulationssteuer in Deutschland |
|---|---|
| Weniger als 10 Jahre | Voller persönlicher ESt-Satz (bis 45%) |
| Mehr als 10 Jahre | Keine (steuerfrei) |
| Eigengenutzt (mind. 2 Jahre + Verkaufsjahr) | Keine (Ausnahme für Eigennutzung) |
Praktische Konsequenz: Für deutsche Investoren ist eine Mindesthaltedauer von 10 Jahren aus steuerlicher Sicht optimal. Viele erfolgreiche Phuket-Investoren planen von Anfang an für diesen Zeithorizont.
Da Thailand selbst keine private Kapitalgewinnsteuer hat, entsteht auf Ebene Thailands keine Steuerbelastung beim Verkauf, das Steuerrisiko liegt vollständig auf der deutschen Seite.
What Should You Know About Mieteinnahmen: Praktische Berechnung?
Mieteinnahmen: Praktische Berechnung on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Position | Betrag |
|---|---|
| Bruttomieteinnahmen | €16.200/Jahr |
| Verwaltungskosten (20%) | -€3.240 |
| Reparaturen, Versicherung | -€1.000 |
| Nettomieteinnahmen | €11.960 |
| Thail. Quellensteuer (15% auf brutto) | -€2.430 |
| Einnahmen nach Thai-Steuer | €9.530 |
| Deutsche Steuer (Freistellungsmethode) | €0 |
| Effektive Nettorendite nach Steuern | ~5,2% auf Kaufpreis |
Diese Berechnung ist vereinfacht. Tatsächliche Ergebnisse hängen von Ihrer individuellen Steuersituation ab.
What Should You Know About Erbschafts- und Schenkungssteuer?
Erbschafts- und Schenkungssteuer on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Testament in Thailand: Dringend empfohlen. Ein thai-rechtswirksames Testament (verfasst auf Englisch/Deutsch) erleichtert die Erbabwicklung erheblich.
What Should You Know About Steuererklärung: Was deutsche Käufer einreichen müssen?
Steuererklärung: Was deutsche Käufer einreichen müssen on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Disclaimer / Haftungsausschluss: Dieses Dokument dient ausschließlich der allgemeinen Information und stellt keine Steuer- oder Rechtsberatung dar. Steuergesetze in Deutschland und Thailand ändern sich regelmäßig. Bitte konsultieren Sie vor einer Investitionsentscheidung einen qualifizierten deutschen Steuerberater mit internationalem Schwerpunkt sowie einen thai Anwalt.
Who this guide is for: German buyer scenarios?
Who this guide is for: German buyer scenarios for Thai Property Tax Guide for German Buyers means matching Phuket tenant demand to unit size and walk time to beach, because ADR swings 15 to 25% within one postcode. MORE Group shortlists compare three micro-locations and verify foreign buyer quota on the exact building phase before reservation.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Scenario B: Düsseldorf landlord comparing yields: Model Progressionsvorbehalt before celebrating Thai net rent.
Scenario C: Retirement couple with Eigennutzung: Track two-year personal use rules for Spekulation exception.
What Should You Know About Red flags on German-Thai tax advice?
What Should You Know About Red flags on German-Thai tax advice on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Pre-purchase checklist (German buyers) Should Foreign Buyers Track?
Pre-purchase checklist (German buyers) for foreign buyers on Thai Property Tax Guide for German Buyers means confirming 49% quota in writing, SPA milestones tied to construction, and net yield after 20 to 25% operator fees before any reservation fee. MORE Group Phuket files stress-test at 70 to 80% peak occupancy using 2024 to 2025 sister-unit data, not brochure ADR alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Related English guides:
- Buying property German buyers
- EU buyers tax overview
- Annual ownership costs Thailand
- Due diligence step-by-step
- Proof of funds Thailand
What Should You Know About DBA Article map for German property lawyers?
What Should You Know About DBA Article map for German property lawyers on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Inheritance planning: Germany vs Thailand thresholds?
Inheritance planning: Germany vs Thailand thresholds on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Relationship | Allowance (indicative) | Note |
|---|---|---|
| Spouse | 500,000 EUR + perks | Class I |
| Children | 400,000 EUR | Class I |
| Siblings | 20,000 EUR | Class II |
Thailand inheritance tax bites at much higher thresholds, but German worldwide estate rules dominate for residents.
What Should You Know About Renovation and furniture: German basis tracking?
Renovation and furniture: German basis tracking on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
- Invoices in EUR and THB
- Before/after photos for major works
- Depreciation discussion with Steuerberater if partially rented
What Should You Know About Comparison with Austrian and Swiss buyers?
What Should You Know About Comparison with Austrian and Swiss buyers on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Phuket districts German buyers shortlist first?
What Should You Know About Phuket districts German buyers shortlist first on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Closing week checklist (English)
- Quota confirmation letter from juristic person
- SPA penalty clauses reviewed in Berlin/Hamburg time zone
- Wire matches invoice currency
- FET requested within 7 days of land
- Steuerberater notified of purchase date for hold clock
- Insurance bound at handover
- Management contract aligns with Anlage AUS reporting
FAQ-style pitfalls we see in German deals
Pitfall 1: Buying in a sold-out foreign quota building, resale pool shrinks.
Pitfall 2: Ignoring Progressionsvorbehalt on €150,000 German salary, Thai rent still moves brackets.
Pitfall 3: Selling month 118 without two-year personal use documentation, Spekulationssteuer surprise.
Pitfall 4: Using nominee structures, criminal risk outweighs any tax idea.
MORE Group closing perspective
German-speaking buyers who succeed on Phuket treat tax as year-one operations**, not a handover afterthought. The buyers who struggle reserved based on gross yield and discovered German exit tax only when listing for sale.
What Should You Know About German church tax and solidarity surcharge on Progressionsvorbehalt?
German church tax and solidarity surcharge on Progressionsvorbehalt on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About VAT and short-term rental in Thailand?
What Should You Know About VAT and short-term rental in Thailand on Thai Property Tax Guide for German Buyers means underwriting 7 to 9% gross yield and 5 to 7% net after operator fees on typical Phuket entry pricing entry ($80k to $200k), with CAM near ฿30 to ฿45 per sqm monthly in net models. MORE Group Phuket case study data from 2024 shows managed 1-bedroom stock at 72 to 78% blended occupancy under professional operators.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Document retention schedule (7 years)?
What Should You Know About Document retention schedule (7 years) on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Wire fraud red flags for German buyers?
Wire fraud red flags for German buyers on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Comparison table: Germany vs Thailand annual tax load?
What Should You Know About Comparison table: Germany vs Thailand annual tax load on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Why English documentation helps German buyers?
Why English documentation helps German buyers for Thai Property Tax Guide for German Buyers means matching Phuket tenant demand to unit size and walk time to beach, because ADR swings 15 to 25% within one postcode. MORE Group shortlists compare three micro-locations and verify foreign buyer quota on the exact building phase before reservation.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Final buyer decision matrix?
What Should You Know About Final buyer decision matrix on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
German buyer closing perspective
Treat Anlage AUS as part of your annual financial hygiene, the same way you renew building insurance. Buyers who document FET and withholding yearly rarely panic at sale time. Buyers who ignore paperwork until Spekulationssteuer modeling often lose 6-12 months on exit while accountants reconstruct records.
What Should You Know About Quick reference: who to hire?
What Should You Know About Quick reference: who to hire for Thai Property Tax Guide for German Buyers means matching Phuket tenant demand to unit size and walk time to beach, because ADR swings 15 to 25% within one postcode. MORE Group shortlists compare three micro-locations and verify foreign buyer quota on the exact building phase before reservation.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Related compliance guides:
- Do foreigners pay capital gains tax Thailand
- Condo transfer fees Thailand
- Exchange rate planning Thailand property
What Should You Know About Last step before wire?
Last step before wire on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
What Should You Know About Summary?
Summary on Thai Property Tax Guide for German Buyers means foreign buyers should verify quota, payment milestones, and net rental assumptions in writing before deposit. MORE Group Phuket reservation files require documented checks on every off-plan purchase, with 49% foreign quota confirmed per unit, not per project marketing alone.
| Factor | MORE Group benchmark |
|---|---|
| Net yield | 5 to 7% after 20 to 25% operator fees |
| Peak occupancy | 75 to 85% on comparable managed units |
Thai Property Tax Guide for German Buyers at typical Phuket entry pricing entry ($80k to $200k) in Phuket means foreign buyers should underwrite gross yield at 7 to 9% and net at 5 to 7% after operator fees at 20 to 25% of gross revenue, CAM at ฿30 to ฿45 per sqm monthly, and a 15% vacancy allowance on conservative models. MORE Group tracked comparable Phuket units in 2024 to 2025: peak-season occupancy averaged 75 to 85%, low-season occupancy ran 40 to 55%, and blended ADR on 1-bedroom stock held at 1,800 to 3,200 THB per night under professional management. Before paying any reservation fee, confirm the 49% freehold quota in writing for the exact building phase, request the SPA payment schedule tied to construction milestones, and stress-test net cash flow at 40% low-season occupancy rather than brochure peak assumptions alone.
Frequently Asked Questions
In der Regel nicht direkt. Das DBA Deutschland-Thailand sieht für Mieteinnahmen aus Thai-Immobilien die Freistellungsmethode vor: Die Einnahmen sind in Deutschland von der Einkommensteuer befreit. Allerdings gilt der Progressionsvorbehalt, Ihre deutschen Einkünfte werden mit einem höheren Steuersatz belegt, da die Thai-Einnahmen in die Satzberechnung einfließen.
Wenn Sie die Immobilie innerhalb von 10 Jahren nach Kauf verkaufen, ist der Gewinn in Deutschland mit Ihrem persönlichen Einkommensteuersatz steuerpflichtig, bis zu 45%. Nach einer Haltedauer von mehr als 10 Jahren entfällt die Spekulationssteuer vollständig. Thailand selbst erhebt keine private Kapitalgewinnsteuer.
Nein. Das DBA verhindert die Doppelbesteuerung. In Thailand zahlen Sie 15% Quellensteuer auf Mieteinnahmen. In Deutschland sind diese Einnahmen nach Freistellungsmethode steuerfrei (mit Progressionsvorbehalt). Sie zahlen nicht in beiden Ländern vollständig Steuer auf dieselben Einnahmen.
Ja, wenn Sie in Deutschland ansässig sind. Die deutsche Erbschaftsteuer erfasst grundsätzlich das weltweite Vermögen von in Deutschland ansässigen Erblassern. Die Freibeträge betragen €400.000 für Ehegatten und Kinder. Thailand erhebt Erbschaftsteuer erst ab ฿100 Millionen (ca. €2,7 Mio.).
Im Rahmen des Progressionsvorbehalts und der ausländischen Einkünfte können Sie in der Regel Verwaltungsgebühren, Instandhaltungskosten, Versicherungen und steuerberatungskosten als Werbungskosten absetzen. Die genaue steuerliche Behandlung bei Freistellungsmethode sollte mit einem deutschen Steuerberater geklärt werden.
**Related Guides:
MORE Group Editorial
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